AN ORDINANCE TO AMEND TO INCLUDE PROPERTY IN APPENDIX “D” AS (4.) AND DESIGNATE TAX EXEMPT CERTAIN REAL PROPERTY OWNED BY FAIRVIEW HOUSING
WHEREAS, Section 58.1-3651 of the Code of Virginia (1950, as amended) enables any County be designation or classification to exempt from County real or personal property taxes, or both, the real or personal property, or both, owned by a non-profit organization that uses such property for religious, charitable, patriotic, historical, benevolent, cultural, or public park and playground purposes; and
WHEREAS, Fairview Housing has requested that the Board of Supervisors (Board) of the County of Washington, Virginia (County), grant an exemption from County real property taxation pursuant to Article X, Section 6(A)(6) of the Constitution of Virginia and Virginia Code § 58.1-3651 for certain real property, located in the County, that is owned by Fairview Housing;
WHEREAS, The properties subject to the request (the “Subject Properties”) are located in the Town of Abingdon, in the “Harrison” Magisterial and Election District, and is more particularly described in the “Property Summary for Map Number 01-1-54, Sheet 18, Lot 54 and Deeds dated December 1, 2023 and July 27, 1999, recorded in the land records of the Clerk of Circuit Court of Washington County, Virginia, indexed as Instrument Number: 2023-0005071 with July 27, 1999, being found in Deed Book 1055-765;
WHEREAS, The subject properties are a 6.838 acre section that includes several multiple residence properties;
WHEREAS, The assessed value for the Subject Property is $930,700.00;
WHEREAS, Fairview Housing was determined by the Internal Revenue Service (IRS) to be exempt from federal income tax pursuant to 501(c)(3) of the Internal Revenue Code, by IRS determination letter dated August 23, 1991, and has remained consistently in good standing as exempt from federal income tax until and through the date of this Ordinance;
WHEREAS, The Board of Supervisors collected the service fee from Fairview Housing for reimbursement of advertising costs, prior to advertising public hearing.
WHEREAS, The Board has examined and considered criteria listed in Virginia Code § 58.1-3651(B)(1)-(8) and Fairview Housing’s correspondence, which compares the criteria listed in Virginia Code § 58.1-3651 (B)(1)-(8);
NOW THEREFORE, by the Board of Supervisors of Washington County, Virginia, that having considered the public health, safety and welfare, the limits of the constitutional enabling authority, and the provisions of Virginia Code § 58.1-3651 and adopts this Amendment to Appendix D, to include Number 5, Fairview Housing.
4. Fairview Housing: The Subject Property is hereby designated as exempt from the County’s real property tax, pursuant to the enabling authority of Article X, Section 6(A)(6) of the Constitution of Virginia and Virginia Code § 58.1-3651. The exemption is based on the intended continued use of the property for operation as a non-profit institution. The exemption created by this ordinance applies to the Subject Property only from the County real property taxes. It shall be contingent upon continued, exclusive use of the Subject Property for uses allowed by Virginia Code §58.3651 (as it may be amended from time to time), and continued ownership of Fairview Housing.
Should any section or provision of this ordinance be deemed invalid or unconstitutional by a court of competent jurisdiction, such decision shall not affect the validity or constitutionality of any other section or provision of this ordinance or the Washington County Code.
AN ORDINANCE TO AMEND TO INCLUDE PROPERTY IN APPENDIX “D” AS (4.) AND DESIGNATE TAX EXEMPT CERTAIN REAL PROPERTY OWNED BY FAIRVIEW HOUSING
WHEREAS, Section 58.1-3651 of the Code of Virginia (1950, as amended) enables any County be designation or classification to exempt from County real or personal property taxes, or both, the real or personal property, or both, owned by a non-profit organization that uses such property for religious, charitable, patriotic, historical, benevolent, cultural, or public park and playground purposes; and
WHEREAS, Fairview Housing has requested that the Board of Supervisors (Board) of the County of Washington, Virginia (County), grant an exemption from County real property taxation pursuant to Article X, Section 6(A)(6) of the Constitution of Virginia and Virginia Code § 58.1-3651 for certain real property, located in the County, that is owned by Fairview Housing;
WHEREAS, The properties subject to the request (the “Subject Properties”) are located in the Town of Abingdon, in the “Harrison” Magisterial and Election District, and is more particularly described in the “Property Summary for Map Number 01-1-54C, Sheet 18, Lot 54C and Deeds dated July 27, 1999, December 1, 2023 and May 30, 2024, recorded in the land records of the Clerk of Circuit Court of Washington County, Virginia, indexed as Instrument Numbers: 1055-765, 2023-0005070 and 2024-0002165;
WHEREAS, The subject properties are a 2.251 acre section that includes several multiple residence properties;
WHEREAS, The assessed value for the Subject Property is $951,300.00;
WHEREAS, Fairview Housing was determined by the Internal Revenue Service (IRS) to be exempt from federal income tax pursuant to 501(c)(3) of the Internal Revenue Code, by IRS determination letter dated August 23, 1991, and has remained consistently in good standing as exempt from federal income tax until and through the date of this Ordinance;
WHEREAS, The Board of Supervisors collected the service fee from Fairview Housing for reimbursement of advertising costs, prior to advertising public hearing.
WHEREAS, The Board has examined and considered criteria listed in Virginia Code § 58.1-3651(B)(1)-(8) and Fairview Housing’s correspondence, which compares the criteria listed in Virginia Code § 58.1-3651 (B)(1)-(8);
NOW THEREFORE, by the Board of Supervisors of Washington County, Virginia, that having considered the public health, safety and welfare, the limits of the constitutional enabling authority, and the provisions of Virginia Code § 58.1-3651 and adopts this Amendment to Appendix D, to include Number 4, Fairview Housing.
4. Fairview Housing: The Subject Property is hereby designated as exempt from the County’s real property tax, pursuant to the enabling authority of Article X, Section 6(A)(6) of the Constitution of Virginia and Virginia Code § 58.1-3651. The exemption is based on the intended continued use of the property for operation as a no-profit institution. The exemption created by this ordinance applies to the Subject Property only from the County real property taxes. It shall be contingent upon continued, exclusive use of the Subject Property for uses allowed by Virginia Code §58.3651 (as it may be amended from time to time), and continued ownership of Fairview Housing.
Should any section or provision of this ordinance be deemed invalid or unconstitutional by a court of competent jurisdiction, such decision shall not affect the validity or constitutionality of any other section or provision of this ordinance or the Washington County Code